-
62012CJ0271
Judgment of the Court (Second Chamber) of 8 May 2013.
Petroma Transports SA and Others v Belgian State.
Reference for a preliminary ruling: Cour d'appel de Mons - Belgium.
Taxation - Value added tax - Sixth Directive 77/388/EEC - Right to deduct input tax - Obligations of the taxable person - Possession of improper or inaccurate invoices - Omission of mandatory particulars - Refusal of the right to deduct - Evidence subsequent to the occurrence of the transactions invoiced - Correcting invoices - Right to refund of VAT - Principle of neutrality.
Case C-271/12.
European Court Reports 2013 Page 00000
-
62012CJ0142
Judgment of the Court (Eighth Chamber) of 8 May 2013.
Hristomir Marinov v Direktor na Direktsia "Obzhalvane I upravlenie na izpalnenieto" - Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
Reference for a preliminary ruling: Administrativen sad Varna - Bulgaria.
Value added tax - Directive 2006/112/EC - Articles 18(c), 74 and 80 - Cessation of the taxable economic activity - Removal of the taxable person from the VAT register by the tax authorities - Retention of goods on which the VAT became deductible - Taxable amount - Open market value or purchase value - Determination at the time of the transaction - Direct effect of Article 74.
Case C-142/12.
European Court Reports 2013 Page 00000
-
62011CJ0109
Judgment of the Court (Fourth Chamber) of 25 April 2013.
European Commission v Czech Republic.
Case C-109/11.
European Court Reports 2013 Page 00000
-
62011CJ0095
Judgment of the Court (Fourth Chamber) of 25 April 2013.
European Commission v Kingdom of Denmark.
Case C-95/11.
European Court Reports 2013 Page 00000
-
62011CJ0086
Judgment of the Court (Fourth Chamber) of 25 April 2013.
European Commission v United Kingdom of Great Britain and Northern Ireland.
Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Articles 9 and 11 - National legislation permitting the inclusion of non-taxable persons in a group of persons who may be regarded as a single taxable person for VAT purposes.
Case C-86/11.
European Court Reports 2013 Page 00000
-
62011CJ0074
Judgment of the Court (Fourth Chamber) of 25 April 2013.
European Commission v Republic of Finland.
Case C-74/11.
European Court Reports 2013 Page 00000
-
62011CJ0065
Judgment of the Court (Fourth Chamber) of 25 April 2013.
European Commission v Kingdom of the Netherlands.
Case C-65/11.
European Court Reports 2013 Page 00000
-
62010CJ0480
Judgment of the Court (Fourth Chamber) of 25 April 2013.
European Commission v Kingdom of Sweden.
Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Article 11 - National legislation restricting the possibility of forming a group of persons which can be regarded as a single taxable person for VAT purposes to undertakings in the financial and insurance sector.
Case C-480/10.
European Court Reports 2013 Page 00000
-
62012CJ0138
Judgment of the Court (Fifth Chamber) of 11 April 2013.
Rusedespred OOD v Direktor na Direktsia "Obzhalvane I upravlenie na izpalnenieto" - Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
Reference for a preliminary ruling: Administrativen sad Varna - Bulgaria.
Taxation - VAT - Directive 2006/112/EC - Article 203 - Principle of fiscal neutrality - Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction.
Case C-138/12.
European Court Reports 2013 Page 00000
-
62011CJ0085
Judgment of the Court (Grand Chamber) of 9 April 2013.
European Commission v Ireland.
Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Articles 9 and 11 - National legislation permitting the inclusion of non-taxable persons in a group of persons who may be regarded as a single taxable person for VAT purposes.
Case C-85/11.
European Court Reports 2013 Page 00000
